INDEX
CHAPTER 1
NO PARTICULARS
1. SHORT
TITLE, EXTENT AND COMMENCEMENT.
2. DEFINITIONS
CHAPTER 2
FORMULATION OF PRINCIPLES
3. A SALE OR PURCHASE OF GOODS SHALL BE DEEMED TO TAKE PLACE
4. WHEN
IS A SALE OR PURCHASE OF GOODS SAID TO TAKE PLACE OUTSIDE A STATE.
5. WHEN
IS A SALE OR PURCHASE OF GOODS SAID TO TAKE PLACE IN THE COURSE OF IMPORT OR EXPORT.
CHAPTER
INTER-STATE SALES TAX
6. LIABILITY
TO TAX ON INTER-STATE SALES.
6.(A) BURDEN OF PROOF, ETC., IN CASE OF TRANSFER OF GOODS CLAIMED OTHERWISE
THAN BY WAY OF SALE.
8. EVERY
DEALER, WHO IN THE COURSE OF INTER-STATE TRADE OR COMMERCE-
8.(A) DETERMINATION OF TURNOVER.
9. LEVY
AND COLLECTION OF TAX AND PENALTIES.
9.(A) COLLECTION OF TAX TO BE ONLY BY REGISTERED DEALERS.
9.(B) ROUNDING OFF OF TAX, ETC.
10. PENALTIES.
10.(A) IMPOSITION OF PENALTY IN LIEU OF PROSECUTION.
12. INDEMNIT.
CHAPTER IV
GOODS OF SPECIAL IMPORTANCE IN INTER-STATE
TRADE OR COMMERCE
14. CERTAIN GOODS TO BE OF SPECIAL IMPORTANCE IN INTER-STATE TRADE OR
COMMERCE.
15. RESTRICTIONS AND CONDITIONS IN REGARD TO TAX ON SALE OR PURCHASE OF
DECLARED GOODS WITHIN A STATE.
CHAPTER 5
LIABILITY IN SPECIAL CASES
16. RESTRICTIONS AND CONDITIONS IN REGARD TO TAX ON SALE OR PURCHASE OF
DECLARED GOODS WITHIN A STATE.
17. DEFINITIONS.
18. NOTWITHSTANDING ANYTHING CONTAINED IN THE COMPANIES ACT, 1956 (1
OF 1956),